Contact PERAC Audit Reports Special Audits Audit Tools FAQ's Memos Other Reports Staff Training Materials     Privacy Policy Accessibility Download Tools           TRAINING MATERIALS    Adobe Versions   You will need Adobe Reader Software to read the documents presented here.   PDF = Portable Document Format File   The Sample Annual Statement 2011 (PDF) The Annual Statement 2011 (PDF) Preparing the Annual Statement 2011 (PDF) 2011 Annual Statement (01/24/12) (PDF) Remote Participation (01/24/12) (PDF) Regular Compensation (PDF) (01/24/12) Refunds to Members Who Voluntarily Terminate Service (2010) (PDF) Internal Control Questionnaire (PDF) The Audit Cycle & Findings (Fall 2004) (PDF) Components of an Audit Report (2008) (PDF) Sample Worksheet for Tracking the Progress of Buy-back Agreements (2008) (PDF) Internal Control Questionnaire (slide show) (2008) (PDF) Accounting Manual for Massachusetts Public Pension Systems (PDF) (2009) August 2009 Update Advisory Revised Page 45 Accounting for Retirement Systems: The New Revised Revamped Improved PERAC Accounting Manual (slide show) (2008) (PDF) Improving Retirement System Operations (slide show) (2008) (PDF)                                  SEARCH   In PERAC In Mass.Gov